66. Amend paragraph 310-10-00-1, by adding the following items to the table, as follows:
310-10-00-1 The following table identifies the changes made to this Subtopic.
Paragraph |
Action |
Accounting Standards Update |
Date |
310-10-35-47 |
Amended |
2019-04 |
04/25/2019 |
310-10-35-47A |
Added |
2019-04 |
04/25/2019 |
310-10-35-48 |
Amended |
2019-04 |
04/25/2019 |
310-10-35-48A |
Added |
2019-04 |
04/25/2019 |
310-10-35-48B |
Added |
2019-04 |
04/25/2019 |
310-10-45-2 |
Amended |
2019-04 |
04/25/2019 |
67. Amend paragraph 310-40-00-1, by adding the following items to the table, as follows:
310-40-00-1 The following table identifies the changes made to this Subtopic.
Paragraph |
Action |
Accounting Standards Update |
Date |
310-40-55-14 |
Amended |
2019-04 |
04/25/2019 |
68. Amend paragraph 320-10-00-1, by adding the following items to the table, as follows:
320-10-00-1 The following table identifies the changes made to this Subtopic.
Paragraph |
Action |
Accounting Standards Update |
Date |
Public Business Entity |
Added |
2019-04 |
04/25/2019 |
320-10-15-3 |
Amended |
2019-04 |
04/25/2019 |
320-10-35-10 |
Amended |
2019-04 |
04/25/2019 |
320-10-35-10A |
Added |
2019-04 |
04/25/2019 |
320-10-35-10B |
Added |
2019-04 |
04/25/2019 |
320-10-35-16 |
Amended |
2019-04 |
04/25/2019 |
320-10-45-8B |
Added |
2019-04 |
04/25/2019 |
320-10-50-5 |
Amended |
2019-04 |
04/25/2019 |
320-10-50-5A |
Added |
2019-04 |
04/25/2019 |
320-10-50-5B |
Added |
2019-04 |
04/25/2019 |
320-10-55-24 |
Amended |
2019-04 |
04/25/2019 |
320-10-55-25 |
Amended |
2019-04 |
04/25/2019 |
69. Amend paragraph 321-10-00-1, by adding the following items to the table, as follows:
321-10-00-1 The following table identifies the changes made to this Subtopic.
Paragraph |
Action |
Accounting Standards Update |
Date |
321-10-15-3 |
Amended |
2019-04 |
04/25/2019 |
321-10-35-2 |
Amended |
2019-04 |
04/25/2019 |
321-10-50-2B |
Added |
2019-04 |
04/25/2019 |
70. Amend paragraph 323-10-00-1, by adding the following items to the table, as follows:
323-10-00-1 The following table identifies the changes made to this Subtopic.
Paragraph |
Action |
Accounting Standards Update |
Date |
323-10-35-24 |
Amended |
2019-04 |
04/25/2019 |
323-10-35-26 |
Amended |
2019-04 |
04/25/2019 |
71. Amend paragraph 326-10-00-1, by adding the following items to the table, as follows:
326-10-00-1 The following table identifies the changes made to this Subtopic.
Paragraph |
Action |
Accounting Standards Update |
Date |
326-10-65-1 |
Amended |
2019-04 |
04/25/2019 |
326-10-65-2 |
Added |
2019-04 |
04/25/2019 |
72. Amend paragraph 326-20-00-1, by adding the following items to the table, as follows:
326-20-00-1 The following table identifies the changes made to this Subtopic.
Paragraph |
Action |
Accounting Standards Update |
Date |
326-20-05-1 |
Amended |
2019-04 |
04/25/2019 |
326-20-15-2 |
Amended |
2019-04 |
04/25/2019 |
326-20-30-1 |
Amended |
2019-04 |
04/25/2019 |
326-20-30-4 |
Amended |
2019-04 |
04/25/2019 |
326-20-30-4A |
Added |
2019-04 |
04/25/2019 |
326-20-30-5 |
Amended |
2019-04 |
04/25/2019 |
326-20-30-5A |
Added |
2019-04 |
04/25/2019 |
326-20-30-6 |
Amended |
2019-04 |
04/25/2019 |
326-20-35-4 |
Amended |
2019-04 |
04/25/2019 |
326-20-35-5 |
Amended |
2019-04 |
04/25/2019 |
326-20-35-7 |
Amended |
2019-04 |
04/25/2019 |
326-20-35-8 |
Amended |
2019-04 |
04/25/2019 |
326-20-35-8A |
Added |
2019-04 |
04/25/2019 |
326-20-35-9 |
Superseded |
2019-04 |
04/25/2019 |
326-20-45-5 |
Added |
2019-04 |
04/25/2019 |
326-20-50-3A through 50-3D |
Added |
2019-04 |
04/25/2019 |
326-20-50-6A |
Added |
2019-04 |
04/25/2019 |
326-20-50-7 |
Amended |
2019-04 |
04/25/2019 |
326-20-50-13 |
Amended |
2019-04 |
04/25/2019 |
326-20-55-52 |
Amended |
2019-04 |
04/25/2019 |
326-20-55-79 |
Amended |
2019-04 |
04/25/2019 |
73. Amend paragraph 326-30-00-1, by adding the following items to the table, as follows:
326-30-00-1 The following table identifies the changes made to this Subtopic.
Paragraph |
Action |
Accounting Standards Update |
Date |
326-30-30-1A |
Added |
2019-04 |
04/25/2019 |
326-30-30-1B |
Added |
2019-04 |
04/25/2019 |
326-30-35-7A |
Added |
2019-04 |
04/25/2019 |
326-30-35-11 |
Amended |
2019-04 |
04/25/2019 |
326-30-35-13 |
Amended |
2019-04 |
04/25/2019 |
326-30-35-13A |
Added |
2019-04 |
04/25/2019 |
326-30-45-1 |
Amended |
2019-04 |
04/25/2019 |
326-30-50-3A through 50-3D |
Added |
2019-04 |
04/25/2019 |
326-30-50-4 |
Amended |
2019-04 |
04/25/2019 |
74. Amend paragraph 815-10-00-1, by adding the following items to the table, as follows:
815-10-00-1 The following table identifies the changes made to this Subtopic.
Paragraph |
Action |
Accounting Standards Update |
Date |
815-10-15-1 |
Amended |
2019-04 |
04/25/2019 |
815-10-50-4EE |
Amended |
2019-04 |
04/25/2019 |
75. Amend paragraph 815-20-00-1, by adding the following items to the table, as follows:
815-20-00-1 The following table identifies the changes made to this Subtopic.
Paragraph |
Action |
Accounting Standards Update |
Date |
815-20-15-1 |
Amended |
2019-04 |
04/25/2019 |
815-20-25-12 |
Amended |
2019-04 |
04/25/2019 |
815-20-25-139 |
Amended |
2019-04 |
04/25/2019 |
815-20-25-143 |
Amended |
2019-04 |
04/25/2019 |
815-20-55-33G |
Added |
2019-04 |
04/25/2019 |
815-20-65-3 |
Amended |
2019-04 |
04/25/2019 |
815-20-65-5 |
Added |
2019-04 |
04/25/2019 |
76. Amend paragraph 815-25-00-1, by adding the following items to the table, as follows:
815-25-00-1 The following table identifies the changes made to this Subtopic.
Paragraph |
Action |
Accounting Standards Update |
Date |
815-25-35-9A |
Amended |
2019-04 |
04/25/2019 |
815-25-35-13B |
Amended |
2019-04 |
04/25/2019 |
815-25-55-99 |
Amended |
2019-04 |
04/25/2019 |
77. Amend paragraph 815-30-00-1, by adding the following item to the table, as follows:
815-30-00-1 The following table identifies the changes made to this Subtopic.
Paragraph |
Action |
Accounting Standards Update |
Date |
815-30-35-26 |
Amended |
2019-04 |
04/25/2019 |
78. Amend paragraph 825-10-00-1, by adding the following item to the table, as follows:
825-10-00-1 The following table identifies the changes made to this Subtopic.
Paragraph |
Action |
Accounting Standards Update |
Date |
825-10-65-5 |
Added |
2019-04 |
04/25/2019 |
79. Amend paragraph 830-10-00-1, by adding the following item to the table, as follows:
830-10-00-1 The following table identifies the changes made to this Subtopic.
Paragraph |
Action |
Accounting Standards Update |
Date |
830-10-45-18 |
Amended |
2019-04 |
04/25/2019 |
80. Amend paragraph 942-320-00-1, by adding the following items to the table, as follows:
942-320-00-1 The following table identifies the changes made to this Subtopic.
Paragraph |
Action |
Accounting Standards Update |
Date |
942-320-50-3 |
Amended |
2019-04 |
04/25/2019 |
942-320-50-3A |
Added |
2019-04 |
04/25/2019 |
81. Amend paragraph 948-310-00-1, by adding the following items to the table, as follows:
948-310-00-1 The following table identifies the changes made to this Subtopic.
Paragraph |
Action |
Accounting Standards Update |
Date |
948-310-30-4 |
Amended |
2019-04 |
04/25/2019 |
948-310-35-2A |
Added |
2019-04 |
04/25/2019 |
948-310-35-5A |
Amended |
2019-04 |
04/25/2019 |
948-310-45-2 |
Added |
2019-04 |
04/25/2019 |
The amendments in this Update were adopted by the unanimous vote of the six members of the Financial Accounting Standards Board:
Russell G. Golden, Chairman
James L. Kroeker, Vice Chairman
Christine A. Botosan
Gary R. Buesser
Marsha L. HuntR. Harold Schroeder